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All Journal E-Jurnal Akuntansi Universitas Udayana JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Indonesian Accounting Review EKONOBIS (JURNAL EKONOMI DAN BISNIS) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Infestasi Journal of Accounting and Investment Jurnal Ekonomi dan Studi Pembangunan (Journal of Economics and Development Studies) Jurnal Akuntansi Aktual MEDIA BINA ILMIAH Quantitative Economics Research JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Aplikasi Akuntansi Jurnal Gema Ngabdi Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Elastisitas Jurnal Ekonomi Pembangunan Prosiding Konferensi Nasional PKM-CSR Jurnal Konstanta : Ekonomi Pembangunan Experimental Student Experiences International Journal of Tourism Business Research Jurnal Oportunitas : Ekonomi Pembangunan Journal of Social and Humanities
Prayitno Basuki, Prayitno
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Infestasi

 1 
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH DAN TEMUAN AUDIT BPK TERHADAP KINERJA PENYELENGGARAAN PEMERINTAHAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten/Kota Di Provinsi NTB) Risma Diri Artha; Prayitno Basuki; Alamsyah MT MT
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1133

Abstract

 This study aimed to examined the effect of the characteristics of the local government and BPK audit findings on the performance of the regional administration of the district/city governments in West Nusa Tenggara Province in 2011-2013. Data were collected by using documentation technique and literature. Tests carried out using multiple linear regression test against all regencies/cities in NTB Province which amounted to 10 (ten) Regency/City among others, West Lombok, Central Lombok, East Lombok, North Lombok, Sumbawa, West Sumbawa, Dompu, Bima, Bima and Mataram. The results showed that the level of regional wealth, the degree of dependence on the central goverment, capital expenditures, leverage and audit findings of no significant effect on the performance of the regional administration, while the size of the local government have a significant effect on the performance of the regional administration in the direction of a positive relationship
PENGARUH PARTISIPASI ANGGARAN, PEMAHAMAN PENYUSUN RENCANA KERJA ANGGARAN (RKA) DAN ASIMETRI INFORMASI TERHADAP EFEKTIFITAS ANGGARAN SKPD DI PEMERINTAH KOTA MATARAM Sri Handayati; Prayitno Basuki; Sri PancaWati
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1126

Abstract

This research has goal to examine and to find empirical evidence related to impact of budget participation, the understanding of RKA compiler and information asymmetry to budgeting affectiveness of Work Unit of Local Government (SKPD) in Mataram Municipal. The research used multiple linier regression analysis and involved 114 respondents from 36 SKPD who involved in this research. The result of the research shows that budget participation, the understanding of RKA compiler and information asymmetry has positive influence to budgeting effectiveness of SKPD. The understanding of RKA compiler, partially, has positive influence on budget effectiveness of SKPD budget, while budget participation and information asymmetry have not influence the budget effectiveness of SKPD. This research can support information to local government to evaluate and monitor to budgeting framing process.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, PERILAKU TIDAK ETIS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN LOMBOK TIMUR Deni Ahriati; Prayitno Basuki; Erna Widiastuty
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1122

Abstract

This study examined to determine whether of internal control systems, information asymmetry, unethical behavior and the suitability of compensation to the tendency of accounting fraud in East Lombok District Government. Tests performed on 12 SKPD in East Lombok District Government.This study used  questionnaires with respondents comprising of heads of departements/agency, chip financial officer and financial staff totaling 73 people. The result showed that The internal control system not affect the tendency of accounting fraud. Information asymmetry not affect the tendency of accounting fraud. Unethical behavior positively affect the tendency of accounting fraud. Sutability compensation not effect the tendency of accounting fraud. 
Co-Authors Adhitya Bagus Singandaru Ahmad Rifa'i Ahmad Riva'i Akram Akram Akram, Akram Alamsyah MT MT Amy Wardian Pratama Animah Animah Animah Animah Baihaki, Muhammad Baiq Saripta Wijimulawiani Budi Santoso Budiarto, H. Chaidir, Taufiq Deni Ahriati Devi Febriana Dwi Anugrah Putra Dwi Yulianda Eka Agustiani Elfan Hidayat Emi Yulia Hasanah Endang Astuti Endar Pituringsih Endar Pituriningsih ERNA WIDIASTUTY Fathul Jawadi H. Budiarto Hadi Mahmudi Hailuddin Hailuddin Handia Fahrurrozi Helmy Fuady Hendriadi Hendriadi Hermanto Hermanto Hermanto Hermanto Ika Asmawati Ika Asmawati Irwan Suriadi Iwan Harsono KARISMAWAN, PUTU Lukman Effendy Moh. Deni Kantono Muhammad Alwi Nadiani Wibawanindah Ni Ketut Surasni Nilam Dwi Maharani Raudatul Ratna Wati Risma Diri Artha Sahri Sri Handayati Sri Pancawati Sri Pancawati Martiningsih Sri Sulistiowati Sukriati, Sukriati Thatok Asmony Thatok Asmony Thatok Asmony Thatok Asmony Widiarti Winata, Ni Gusti Ayu Wulan Puspita Dewi Zulfirman Switriansyah